As the topic title says, I have just gotten my flying horse, so I will try to list all possible locations where you need to fly to reach it.
As far as I can see, there are none of these spots on Debir, Scarlet Wind, Bola, Rusty Anchor, Dersu, Umkas, Elon, Verona, Montero and Sheterra(No flying zone).
Tekron Island:
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-NE of Laboratory
-WNW of Temple of Sorrow, near the island border. (Red ore cart) -credit to Urbz-
Nameless Island:
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-To the right of the bridge to the Castle of Dark Mistikus (Red flag in my game)
Reha:
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-N of Chief Harrus' House. (Magic Rune)
-W of previous one. NW from Chief Harrus's house. (Mind Rune
-ESE of Sleeping snake Temple, tower like structure. (Blue flag)
-S of Entrance to Genome Gate. (Black Dragon Egg)
-NE of Warrior's Dwelling, tower like structure. (1 Magic Crystal)
-far E of Wretched Tribe Chief's House, Broken stairs, there is a Tirex aswell on the platform. (Black Dragon Egg and Magic Spring)
There is one more treasure 1 floor down from the Lizard Arena, behind the eastern wall, but this one can also be taken on foot, (Dragon Egg, forgot color).
If anyone knows other spots, let me know, otherwise, happy hunting
Greetz,
BobMaster